Announcement on Accrual of Impairment Provisions for the First Quarter of 2026

Securities Code: 001308 Securities Abbreviation: Kangtai Technology Announcement No.: 2026-035

Shenzhen Kangtai Technology Co., Ltd.

Announcement on Accrual of Impairment Provisions for the First Quarter of 2026

The Company and all members of the Board of Directors guarantee the truthfulness, accuracy, and completeness of the information disclosed, and have no false records, misleading statements, or major omissions.

In accordance with the "Accounting Standards for Business Enterprises," the "Shenzhen Stock Exchange Stock Listing Rules," and the accounting policies of Shenzhen Kangtai Technology Co., Ltd. (hereinafter referred to as the "Company"), impairment provisions were made for assets within the scope of the consolidated financial statements as of March 31, 2026. The situation of impairment provisions made during the reporting period is hereby announced as follows:

I. Situation of Accrual of Impairment Provisions This Period

(I) Reasons for Accrual of Impairment Provisions

In accordance with the provisions of the "Accounting Standards for Business Enterprises" and the Company's accounting policies, to more truthfully and accurately reflect the Company's financial position, asset value, and operating results as of March 31, 2026, based on the prudence principle, the Company conducted a comprehensive review of various assets within the scope of consolidation. After impairment testing, it was determined whether the assets showed signs of impairment. If signs of impairment were present, the recoverable amount should be estimated. The recoverable amount shall be determined by the higher of the fair value of the asset less disposal costs or the present value of the asset's expected future cash flows. If the recoverable amount of an asset is lower than its carrying amount, the carrying amount of the asset shall be reduced to the recoverable amount, and the amount of the reduction shall be recognized as an asset impairment loss, included in current profit and loss, and the corresponding asset impairment provision shall be accrued.

(II) Scope of Assets, Total Amount, and Reporting Period for Accrual of Impairment Provisions This Period

The scope of assets for which impairment provisions are accrued this period includes notes receivable, accounts receivable, other receivables, and inventory. The specific details are as follows: